These decisions come from the Arizona Department of Revenue Hearing Office and the Director’s Office and are posted here as required by A.R.S. § 42-2077
Rulings
The purpose of a tax ruling is to provide the public with a written statement of the department's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation. It is a position statement which provides interpretation, details or supplementary information regarding the application of law.
Procedure
The purpose of a tax procedure is to provide procedural guidance to the general public. It is a written statement issued by the department to assist in the implementation of tax laws, administrative rules, and tax rulings issued by delineating procedures to be followed in order to achieve compliance with the law.
Private Taxpayer Rulings
A private taxpayer ruling is the department's interpretation of the law or rules only as they apply to the taxpayer making, and the particular facts contained in, the request.
